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Ministerial Correspondence
12 September 2000 Ministerial Correspondence 2000-0044584 - GIFT
In this regard, I assure you that your views and comments will be taken into consideration in our examination of this issue. ...
Ruling
1998 Ruling 983057A - BUTTERFLY REORGANIZATION
You advised that XXXXXXXXXX had disposed of its limited partnership interest, described in paragraph 6 of the Ruling, on XXXXXXXXXX to XXXXXXXXXX for consideration of $XXXXXXXXXX. ...
Ministerial Correspondence
19 September 2000 Ministerial Correspondence 2000-0044564 F - DON CONTREPARTIE PARTIELLE
Je vous assure que vos arguments et commentaires seront pris en considération dans l'étude de ce dossier. ...
Ministerial Correspondence
18 December 2000 Ministerial Correspondence 2000-0056754 F - DON ET CONTREPARTIE PARTIELLE
Je vous assure que vos commentaires seront pris en considération dans l'étude de ce dossier. ...
Ministerial Letter
23 April 1999 Ministerial Letter 9907008 - DEFINITION OF SPOUSE
It was therefore appropriate that you sent a copy of your letter to the Honourable Paul Martin, Minister of that department, for his consideration. ...
Ministerial Correspondence
20 January 2019 Ministerial Correspondence 2018-0790161M4 - RRSP maturation
Therefore, I am sending a copy of our correspondence to the Honourable Bill Morneau, Minister of Finance, for his consideration. ...
Technical Interpretation - External
25 February 1991 External T.I. 86485 F - Canada-U.K. Income Tax Convention - Mine and Mill
A determination of from where shares of a company derive their value or the greater part of their value is essentially a question of fact to be determined after consideration of all relevant facts including the manner in which the assets of the company are financed. ...
Technical Interpretation - External
16 July 1990 External T.I. 90M11410 F - Confidentiality of Information
IF ANY PARTICULAR TRANSACTION IS THOUGHT NOT TO BE IN ACCORD WITH THE INTENT OF THE LEGISLATION THE DEPARTMENT'S CONCERNS ARE MADE KNOWN TO THE APPROPRIATE OFFICIALS AT THE DEPARTMENT OF FINANCE FOR CONSIDERATION OF CORRECTIVE AMENDMENTS. ...
Technical Interpretation - Internal
12 September 1989 Internal T.I. 74287 F - Publication of Advance Income Tax Ruling #3-2341
We have edited a copy of your draft publication which is enclosed for your consideration. ...
Administrative Letter
27 August 1990 Administrative Letter 901776 F - Non-profit Organizations
In our view the election described above is for purposes of the GST only would not in and by itself adversely affect the status of an organization for purposes of paragraph 149(1)(1) of the Act would be determined on the basis of the facts and details respecting its organization and its actual activities and the GST election should not be a consideration. ...